[Jorge L T]

ranges : r_cuentas for bseg-hkont.

select * from Z-tu-tabla
r_cuentas-option = 'EQ'
r_cuentas-sign = 'I'
r_cuentas-low = Z-tu-tabla-cuenta
append r_cuentas.
endselect

.....

select c1 c2
into table it_bseg
from bseg
where bukrs = p_soc and gjhar = p_year and belnr = s_belnr
and hkont not in r_cuentas

Debería andar
Saludos
J